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HMRC internal manual

Diplomatic Privileges Manual

Procedure tables: table 1 - importation of goods for the official use of entitled missions

referred to in DIPPRIV3300 

Action to be taken by UK Border Force Officers when clearing official importations by diplomatic missions:

  • Check that the normal customs clearance documentation is presented
  • Check that correctly completed Form C426 copies 1 and 2 are presented
  • For goods subject to FCO authorisation ( for example wines, beers, spirits, hand rolling tobacco, cigarettes, cigars, perfumes and motor vehicles) only copy 1 will be presented. Check that it has been authorised on the reverse by the FCO and has a release number in the bottom right hand corner. If the goods are unaccompanied they should be entered to CPC 40 00 008 or 49 00 008
  • Check that the goods are consigned to an entitled mission and not for the personal use of a member of staff of the mission
  • Check that any prohibitions, restrictions, and import licensing requirements have been complied with
  • Check that the goods are not for commercial use
  • Check that the delivery address of the goods is that of the mission’s official premises
  • If no Form C426 is available at the time of importation, duty and VAT should be collected on deposit pending the presentation of a correctly completed Form C426. On receipt of a Form C426 refer to DIPPRIV3500 for refund procedures
  • Where strong suspicions of abuse exist, the DMIOU Protocol Directorate at the FCO should be contacted immediately on 0207 008 1011 or if not available the VAT International Team
  • After clearance, retain the C426 form(s) with the customs entry